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Town of Glen - Water and Sewer Operations (2023M-167)

… complete report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … properly manage water and sewer fund financial operations. The Board did not adopt the water and sewer rates that were …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… end of the second quarter of State Fiscal Year 2023-24. For the three-month period ending Sept. 30, 2023, Fund … portfolio, ensuring the strength of the fund for generations to come.” The Fund's value reflects …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Ticonderoga Central School District – Financial Condition (2013M-154)

… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154

Chittenango Central School District – Financial Management (2016M-294)

… review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year were approximately $37 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

Batavia City School District – Financial Condition (2016M-160)

… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Goshen Central School District – Financial Condition (2017M-46)

… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

North Tonawanda City School District – Information Technology (2023M-102)

… (District) officials properly secured user account access to the network and managed user account permissions in … but did not properly secure user account access to the network or manage user account permissions in the … be inappropriately altered, accessed or used. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

West Webster Fire District – Financial Management (2023M-23)

audit west webster fire district

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… a written agreement with a detailed list and explanation of services and responsibilities. District officials generally agreed with our findings and indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… the 36 months reviewed were not performed, the Town’s 2020 required annual update document (AUD) was filed 310 days late … financial records and reports to the Board for audit, as required. Key Recommendations Maintain accurate, supported …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Le Roy Central School District – Reserve Funds (2022M-110)

… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

Village of East Hampton – Information Technology (2015M-187)

… specified persons and only based on the needs associated with their job functions. Adopt and distribute to all …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Operational Advisory No. 31

… with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are … must reverse the transaction upon request of the reviewer (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change

State Agencies Bulletin No. 300

… Purpose To advise agencies of changes in withholding allowances and maximum Social Security Tax. … employees. Effective Date(s) New rates will be reflected in the Administration checks dated January 2, 2002 and … the annual table. Advance Payment of Earned Income Credit In 2002, employees whose earned income is less than $29,201 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-credits

Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)

… | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County … Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-f

Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)

… complete report – pdf] Audit Objective Determine whether the Seneca County (County) Department of Weights and Measures … and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2